https://www.taxtmi.com/caselaws?id=325126 The Tribunal upheld the deletions made by the Commissioner of Income Tax (Appeals) regarding unexplained differences in sales value, commission payments, technical fee payments, and royalty payments. The disputed items were considered already included in the total turnover, leading to the disallowances being deleted. The Tribunal rejected the Assessing Officer's arguments and approved the CIT(A)'s decisions, partially allowing the appeal for statistical purposes. en-us Fri, 29 Jan 2016 00:00:00 +0530 Fri, 11 Mar 2016 11:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325126 The Tribunal upheld the deletions made by the Commissioner of Income Tax (Appeals) regarding unexplained differences in sales value, commission payments, technical fee payments, and royalty payments. The disputed items were considered already included in the total turnover, leading to the disallowances being deleted. The Tribunal rejected the Assessing Officer's arguments and approved the CIT(A)'s decisions, partially allowing the appeal for statistical purposes. Case-Laws Income Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325126